Patria Artha Journal of Accounting Dan Financial Reporting
Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting

PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE

Muliana, Sitti (Unknown)
Supryadi, Supryadi (Unknown)

Article Info

Publish Date
30 Apr 2023

Abstract

The purpose of this study was to determine and analyze the effect Profitabilitas and Leverage of the Tax Avoidance. The study was conducted on the building construction company and listed on Indonesia Stock Exchange for the period 2015 – 2020. A total of 37 samples were selected using the purposive sampling method. Source of data in this study are secondary data in the form of the firm’s financial statements. The data analysis method used is multiple regression analysis. The results of this study showed that partially pofitabilitas has positif effect on tax avoidance, while leverage has not effect on tax avoidance. Simultaneously, profitabilitas and leverage has an effect on tax avoidance.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Patria Artha Journal of Accounting Dan Financial Reporting
Website

Abbrev

jafr

Publisher

Universitas Patria Artha

Subject

Economics, Econometrics & Finance

Description

Patria Artha Journal of Accounting & Financial Reporting is a peer-reviewed journal published by Department of Accounting, Faculty of Economic, Patria Artha University, twice a year in April and October. The aims of this journal is to provide a venue for academicians, researchers and practitioners ...